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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
ITAT:Loss set-off mandatory before allowing deduction for bad-debts provision u/s. 36(1)(…
ITAT:Confirms TP-adjustment deletion on foreign currency AE-loan; Follows HC…
ITAT: Exclude expenses recovery from cost base absent service rendition and…
ITAT:Exempts salary credits to seafarer's NRE account, grants benefit of…
ITAT:Training expense remitted to Chinese parent for payment to third party, not…
ITAT: Upholds deletion of Rs. 10.83 Cr TP-adjustment considering transaction…
ITAT:Intra-group support service provided by AE not ‘stewardship services’,…
ITAT:Software payments to NR, not royalty under India-Singapore DTAA
ITAT:Retention money not part of 'book profit' despite credit to P&L account
ITAT: Rejects CIT(A)’s ‘contemporary’ RPM; Admits AE’s March-ending financials as…
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Direct Tax
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